2002 (6) TMI 574 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to notice for fresh assessment under sales tax law based on concealment of turnover.

Analysis:
The petitioner, a brick field proprietor, challenged a notice issued by the Deputy Commissioner of Taxes for fresh assessment under the Assam General Sales Tax Act, 1993. The petitioner contended that the order was illegal as it initiated revisional proceedings without proper jurisdiction. The petitioner argued that the Deputy Commissioner lacked the authority to substitute his judgment for that of the assessing officer, who had completed the assessment based on local inquiries. The relevant provisions of section 36(1) of the Act were cited, emphasizing the limitations on the Commissioner's power to revise orders prejudicial to revenue interests. The petitioner relied on a previous court decision to support the argument that the Deputy Commissioner's actions were beyond the scope of his authority. The court agreed with the petitioner's contentions, holding that the notice and the revisional order were set aside and quashed. The court emphasized the distinction between the powers under sections 18 and 36 of the Act, cautioning against encroachment on the primary authority's jurisdiction.

In conclusion, the court allowed the writ petition, ruling in favor of the petitioner and setting aside the impugned notice and order. The judgment highlighted the importance of adhering to the statutory framework and respecting the boundaries of authority delineated in the law.